Carr Company produces a single product. During the past year, Carr manufactured 25,000 units and sold 20,000 units. Production costs for the year were as follows: Fixed manufacturing overhead.......... Variable manufacturing overhead.... Direct labor Direct materials.. $250,000 $210,000 $120,000 $180,000 Sales totaled $850,000, variable selling expenses totaled $110,000, and fixed selling and administrative expenses totaled $170,000. There were no units in beginning inventory. Assume that direct labor is a variable cost. The contribution margin per unit would be: A. $12.10 B. $22.10 C. $17.70 D. $16.60